M/s JSP Projects Private Limited Vs DCIT, Central Circle-13
Case No: ITA No.3594/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘E’: NEW DELHI
Date: 1/9/2026
Parties Involved
appellantM/s JSP Projects Private Limited
respondentDCIT, Central Circle-13
Facts Summary
This appeal has been preferred by the assessee against the order dated 21.04.2025 of the Ld. Commissioner of Income Tax(Appeals)-25, arising out of the order under section 153C of the Income Tax Act, 1961 passed on 28.03.2023 by DCIT, Central Circle-28, pertaining to Assessment Year 2014-15. The assessee raised several grounds of appeal challenging the jurisdiction and validity of the assessment order. The assessee argued that no incriminating material was found during the search conducted on Al…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order under section 153C is void ab initio and bad in law due to the absence of incriminating material.
Precedents Relied Upon
6 precedents cited in this judgement.